Authorizes Tabernacle of Praise Church to file an application for a real property tax exemption.
Ayes (56): Adams, Addabbo, Avella, Ball, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Johnson, Kennedy, Klein, Krueger, Lanza, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Montgomery, Nozzolio, Oppenheimer, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Storobin, Valesky, Young, Zeldin
Nays (3): Bonacic, Larkin, O'Mara
Excused (3): Alesi, Espaillat, Huntley
TITLE OF BILL: An act to authorize Tabernacle of Praise Church to file an application for a real property tax exemption
PURPOSE OR GENERAL IDEA OF BILL: Allows Tabernacle of Praise Church to file an application for exemption from real property taxes in connection with the 2006 assessment rolls.
SUMMARY OF SPECIFIC PROVISIONS: Section 1. This bill would authorize the assessor of the County of Kings to accept an application from Tabernacle of Praise Church for exemption from real property taxes pursuant to Section 420-a of the Real Property Tax Law for the 2006 assessment roll.
JUSTIFICATION: Tabernacle of Praise Church is a not-for-profit organization that would be entitled to such an exemption had the organization filed an application for exemption by the appropriate taxable status date.
PRIOR LEGISLATIVE HISTORY: New Bill.
FISCAL IMPLICATIONS: To be determined.
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 7477 IN SENATE May 24, 2012 ___________Introduced by Sen. PARKER -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to authorize Tabernacle of Praise Church to file an application for a real property tax exemption THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Notwithstanding any other provision of law to the contrary, the assessor of the County of Kings is hereby authorized to accept from the Tabernacle of Praise Church an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2006 assessment roll, for the parcel located in the county of Kings at 1274 Utica Avenue otherwise known as section Brooklyn, 03 block 4760 lot 12, 03 block 4761 lot 53, 03 block 4761 lot 58. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such roll. If satisfied that such church: (i) acquired title to the property for which it seeks exemption subsequent to the taxable status date estab- lished for such roll and prior to the taxable status date for the next ensuing assessment roll and (ii) would otherwise be entitled to such exemption if such church had filed an application for exemption by the appropriate taxable status date, the assessor of the county of Kings, upon approval by the town board of such town, may grant exemption from all taxation beginning with the date of acquisition of the property by such church and make appropriate correction to the subject roll. If exemption is granted and such church therefore shall have paid any tax with respect to the subject roll, the governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid including the amount of any taxes held in escrow pursuant to the sale of such property and cancel taxes, fines, penalties or interest remaining unpaid. S 2. This act shall take effect immediately.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD15835-02-2